Kitex Garments Limited

Went through the conf call notes and the AR

In the AR, the name of the bank in which Rs. 199 Cr. of cash is kept is
not given. I find it illogical that someone wold keep Rs. 199 Cr. of
cash in a zero interest regime whereas one can earn 9% here in India -
after all forex losses are only 2 % or so and in any case, most of
kitex’s costs are in India. Infact, even less than infosys which needs
to pay its sales guys in USD - I am not sure which are material expenses
that need to be paid in USD abroad.

  1. About the KCL/KGL
    merger, if they are serious I do not know why they would set up a JV
    between the two in USA. If the merger was going to happen, this is only
    going to complicate things

  2. If KCL and KGL are doing the
    same thing, why not shift more people to KGL and allow value to accrue
    there. After all, that’s what tata is doing between tata communication
    and ttsl

  3. Above all, I find it extraordinarily difficult
    to believe that kitex’s EBITDA and ROCE are higher than companies like
    google and apple which have an asset light, global brand and have
    humungous operating leverage, have no RM costs, have a short cash cycle

Also, if brand owners like mother care and gerber are earning 11-15%
margins, why would a supplier who has no brand pull, be allowed to get
away with 35 % margins.

  1. FY 15 audited financials were
    out on April 3rd which was a friday - the year ended on a wednesday. No
    other company in the world, not even google which does no " physical
    business" and all of its invoices are electronic and settlements done
    electronically, can release its audited results in two days flat.
    Infact, preparing a financial model on a company takes 2 days. How can
    trial balance, accounting policies/entries, schedules be done in two
    days.

  2. KGL results came out in two days flat but its
    quite ironical that KCL results have not been uploaded in MCA on time in
    yester years. - where one has typically 3-4 months’ time. A company
    that can give accounts to public shareholders can’t finish regulatory
    filing in 4 months’ time.

  3. I could not find if kitex’s statutory auditor is auditing someone else. It’s not a big 4. Not a big flag anyway.

Just my thoughts - I feel something does not add up here.

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